What is the relationship between counties and states?

• A. States are subdivisions of counties.
• B. Counties are subdivisions of states.
• C. Counties exist independently of states.
• D. States and counties are the same entity.

Answer: (B)

The main idea here is the hierarchy of local government: counties function as subdivisions of a state. Counties are created and governed under state law and derive their authority from the state, serving as the local administrative units that handle specific functions within the state's borders.

That’s why this choice is the best fit. If counties were subdivisions of states, it would imply the opposite structure, with the state being subordinate to counties, which isn’t how government units are organized. Saying counties exist independently of states ignores the legal framework that creates and powers them. And treating states and counties as the same entity erases the distinct levels and roles each plays in governing.